Roberts v. Roberts’s Empirical Analysis
1977
Citation profile
16 state decisions
How this case has been cited
Cited by 16 later decisions — most recently March 1996
16 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 152
Relies on Murphy v. Carron · Larison v. Larison · Carrell v. Carrell · 276 So. 2d 206 - Rabinovich v. Rabinovich · 261 So. 2d 690 - Cromwell v. Cromwell
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) The father’s primary responsibility for support of his child; (2) The financial resources of the child; (3) The financial resources of the custodial parent; (4) The standard of living the child would have enjoyed had the marriage not been dissolved; (5) The physical and emotional condition of the child, and his educational needs; and (6) The financial resources and needs of the non-custodial parent.”
2 later decisions quote this exact passage“Exception where custodial parent releases claim to exemption for the year.— A child of parents described in paragraph (1) 1 shall be treated as having received over half of his support during a calendar year from the noncustodial parent if— (A) the custodial parent signs a written declaration (in such manner and form as the Secretary may by regulations prescribe) that such custodial parent will not claim such child as a dependent for any taxable year beginning in such calendar year, and (B) the noncustodial parent attaches such written declaration to the noncustodial parent’s return for the taxable year beginning during such calendar year.”
1 later decision quote this exact passagee.g. Vohsen v. Vohsen
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.